Payment received from other country for the services rendered.

[Raj G]

I am based in India and preform freelance work. I create online courses which are mainly enrolled\consumed by students abroad. This would be services and no product is involved

I get paid in USD and use paypal/payoneer to have my amount transferred to Bank in India in INR in prevailing exchange rate at that point of time.

Is the above earning taxable or is it considered as export and claim exemption?.

regards,

AI Summary

Freelancer in India Questions Tax on USD Income from Online Courses: Taxable or Export Exempt? An individual based in India, engaged in freelance work creating online courses primarily consumed by international students, seeks clarification on the tax implications of their earnings. They receive payments in USD, which are converted to INR through platforms like PayPal or Payoneer. The query is whether these earnings are taxable under Indian income tax laws or if they qualify as exports, potentially allowing for tax exemption.